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User Friendly Budgets
2009

MIDDLESEX - SOUTH BRUNSWICK TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time7,8818,0128,092
spacing
Pupils on Roll - Special Full-Time9409991,005
Pupils on Roll - Special Shared-Time111
Private School Placements615657
spacing
Pupils Sent to Other Districts-Reg Prog110
Pupils Sent to Other Dists-Spec Ed Prog232929
Pupils Received586461
Pupils in State Facilities211

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 2,802,588 3,795,331
Budgeted Fund Bal - Deposit to Capital Reserve 10-303 0 0 347,100
Withdrawal from Cap Res-for Local Share 10-307 0 0 577,100
Withdraw from Cap Res-Excess Cost & Oth Cap Prj 10-309 0 500,000 0
Revenues from Local Sources:
Local Tax Levy 10-1210 94,583,348 93,923,003 96,009,320
Tuition 10-1300 137,857 223,643 202,230
Interest Earned on Capital Reserve Funds 10-1XXX 30,248 5,500 16,300
Unrestricted Miscellaneous Revenues 10-1XXX 1,096,769 735,000 747,770
SUBTOTAL  95,848,222 94,887,146 96,975,620
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 10,740,992 0 0
Transportation Aid 10-3120 2,229,237 0 0
Special Education Aid 10-3130 4,810,367 0 0
Bilingual Education 10-3140 124,868 0 0
Extraordinary Aid 10-3131 205,772 436,431 0
Consolidated Aid 10-3195 348,223 0 0
Additional Formula Aid 10-3196 1,123,672 0 0
Other State Aids 10-3XXX 830,433 0 0
Categorical Special Education Aid 10-3132 0 4,891,257 5,132,371
Equalization Aid 10-3176 0 16,143,932 16,387,107
Categorical Security Aid 10-3177 0 677,484 723,829
Categorical Transportation Aid 10-3121 0 2,336,389 3,008,208
SUBTOTAL  20,413,564 24,485,493 25,251,515
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 0 0 25,443
SUBTOTAL  0 0 25,443
Adjustment for Prior Year Encumbrances  0 1,815,473 0
Actual Revenues (Over)/Under Expenditures  -3,576,917 0 0
TOTAL OPERATING BUDGET  112,684,869 124,490,700 126,972,109
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 25,638 0 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 435,563 394,708 335,502
TOTAL REVENUES FROM STATE SOURCES  435,563 394,708 335,502
Revenues from Federal Sources:
Title I 20-4411-4416 249,192 214,842 182,616
Title VI 20-4417-4418 22,322 0 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 1,633,911 1,755,840 1,755,840
Other 20-4XXX 397,200 260,605 221,515
TOTAL REVENUES FROM FEDERAL SOURCES  2,302,625 2,231,287 2,159,971
TOTAL GRANTS AND ENTITLEMENTS  2,763,826 2,625,995 2,495,473
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 987,194 159,300
Transfers from Other Funds 40-5200 69,672 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 8,403,341 7,357,742 7,921,890
Miscellaneous 40-1XXX 89,627 0 0
TOTAL REVENUES FROM LOCAL SOURCES  8,492,968 7,357,742 7,921,890
Revenues from State Sources:
Debt Service Aid Type II 40-3160 2,041,493 1,722,454 1,835,150
TOTAL LOCAL REPAYMENT OF DEBT  10,604,133 10,067,390 9,916,340
Actual Revenues (Over)/Under Expenditures  -379,688 0 0
TOTAL REPAYMENT OF DEBT  10,224,445 10,067,390 9,916,340
TOTAL REVENUES/SOURCES  125,673,140 137,184,085 139,383,922

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX36,474,67339,601,68840,257,012
Special Education 11-2XX-100-XXX7,901,9798,428,6648,821,949
Basic Skills/Remedial 11-230-100-XXX2,411,8602,553,7852,634,595
Bilingual Education 11-240-100-XXX226,242231,994240,109
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX482,687616,241630,220
School Sponsored Athletics 11-402-100-XXX928,3841,331,8641,389,293
Community Services Programs/Operations 11-800-330-XXX2,6076,0006,000
Support Services:
Tuition 11-000-100-XXX3,527,6183,818,8673,820,700
Attendance and Social Work Services 11-000-211-XXX113,854126,89283,185
Health Services 11-000-213-XXX1,229,3411,304,3521,306,865
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217874,601915,677941,116
Guidance 11-000-218-XXX2,090,7472,301,1282,363,677
Child Study Teams 11-000-219-XXX2,486,9082,822,1992,787,086
Improvement of Instructional Services 11-000-221-XXX809,020896,135793,258
Educational Media Services - School Library 11-000-222-XXX1,095,8771,298,0921,302,723
Instructional Staff Training Services 11-000-223-XXX900,2461,106,605974,682
General Administration 11-000-230-XXX1,405,0361,686,7661,596,749
School Administration 11-000-240-XXX5,892,7336,426,0246,155,600
Central Svcs & Admin Info Technology 11-000-25X-XXX2,304,2712,503,9652,475,232
Operation and Maintenance of Plant Services 11-000-26X-XXX13,882,89415,056,82414,863,108
Student Transportation Services 11-000-270-XXX7,960,7668,585,8189,005,995
Personal Services - Employee Benefits 11-XXX-XXX-2XX18,035,69920,347,18521,304,787
Food Services 11-000-310-XXX60,00000
Total Support Services Expenditures 62,669,61169,196,52969,774,763
TOTAL GENERAL CURRENT EXPENSE 111,098,043121,966,765123,753,941
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-60400347,100
Interest Earned on Capital Reserve 10-60405,50016,300
Equipment 12-XXX-XXX-73X389,2541,021,954767,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX952,572996,4811,510,668
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-931245,000500,000577,100
TOTAL CAPITAL EXPENDITURES 1,586,8262,523,9353,218,168
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 112,684,869124,490,700126,972,109
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX25,63800
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX45,14447,98240,785
Nonpublic Auxiliary Services 20-XXX-XXX-XXX87,73088,58475,296
Nonpublic Handicapped Services 20-XXX-XXX-XXX132,640159,810135,839
Nonpublic Nursing Services 20-XXX-XXX-XXX62,68664,77255,056
Nonpublic Technology Initiative 20-XXX-XXX-XXX32,48033,56028,526
Other Special Projects 20-XXX-XXX-XXX74,88300
Total State Projects 435,563394,708335,502
Federal Projects:
Title I 20-XXX-XXX-XXX249,192214,842182,616
Title VI 20-XXX-XXX-XXX22,32200
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX1,633,9111,755,8401,755,840
Other Special Projects 20-XXX-XXX-XXX397,200260,605221,515
Total Federal Projects 2,302,6252,231,2872,159,971
TOTAL GRANTS AND ENTITLEMENTS 2,763,8262,625,9952,495,473
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX10,224,44510,067,3909,916,340
TOTAL REPAYMENT OF DEBT 10,224,44510,067,3909,916,340
Total Expenditures 125,673,140137,184,085139,383,922

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/07
Audited
Balance
6/30/08
Estimated
Balance
6/30/09
Estimated
Balance
6/30/10
Unreserved:
  General Operating Budget5,732,4362,880,8542,800,6052,432,505
  Repayment of Debt766,8061,146,494159,3000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve901,5871,979,3351,484,8351,271,135
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve2,722,3396,496,6703,774,3310
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Reserved for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2006-07
Actual
2007-08
Actual
2008-09
Original
Budget
2008-09
Revised
Budget
2009-10
Proposed
Budget
Total Comparative Per Pupil Cost10,84211,12711,99411,96512,054
Total Classroom Instruction6,3296,5157,0316,9237,105
Classroom-Salaries and Benefits6,0776,2446,7106,5826,845
Classroom-General Supplies and Textbooks166124168187165
Classroom-Purchased Services and Other8714715315496
Total Support Services1,3041,3201,4681,4521,421
Support Services-Salaries and Benefits1,2211,2231,3301,3141,280
Total Administrative Costs1,2751,3081,3851,4181,368
Administration-Salaries and Benefits1,1401,1671,2171,2351,199
Total Operations and Maintenance of Plant1,6691,7301,7881,8481,822
Operations & Maintenance of Plant-Salary & Ben.842835897906924
Total Food Services Costs07000
Total Extracurricular Costs206188250254263
Total Equipment Costs2144511384
Employee Benefits as a % of Salaries26.325.426.526.527.2

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2009 Comparative Spending Guide and can be found on the Department of Education's Internet address: http://www.state.nj.us/education under Finance, when available. This publication is available in the board office and public libraries. The same calculations were performed using the 2008-09 revised appropriations and 2009-10 budgeted appropriations presented in this advertised budget. Total Comparative Per Pupil Cost is defined as current expense exclusive of tuition expenditures, transportation, residential costs, and judgments against the school district. For all years, it also includes the restricted entitlement aids. With the exception of Total Equipment Cost, each of the other per pupil cost calculations presented is a component of the total comparative per pupil cost, although all components are not shown.

 

Shared Services
  • Alliance for Competitive Energy Services(ACES)-Electric
  • School Alliance Insurance Fund (SAIF)-Property & Casualty Insurance
  • Educational Risk Insurance Consortium (ERIC North)- Workers Compensation
  • MRESC- For procurement of natural gas
  • MRESC- Busing to private schools for the handicapped
  • Busing jointures with Franklin Township and North Brunswick Township
  • South Brunswick Township: Paving services, snow removal services and salt
  • leaf pick-up, recycling
  • Mercer/Middlesex Cooperative Purchasing Services:gasoline, diesel, office
  • supplies, furniture and electronics
  • MRESC: Time and material bids for contractors
  • Alliance for Competitive Energy Sources (ACT):cooperative pricing agree-
  • ment to purchase telecommunication services among school districts

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy96,009,320 (A)
Estimated Net Taxable Valuation (as of 01/01/2009)3,938,824,222 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1002.4375 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy103,931,210 (D)
Estimated Net Taxable Valuation (as of 01/01/2009)3,938,824,222 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1002.6386 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy96,009,320 (G)
Estimated Equalized Valuation (as of 10/01/2008)8,292,906,628 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1001.1577 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy103,931,210 (J)
Estimated Equalized Valuation (as of 10/01/2008)8,292,906,628 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1001.2533 (L)